David J. O'Regan, Littd Email & Phone Number

I have more than three decades of global experience in auditing, spanning the public and private sectors (as well as the academic sector). I am committed to advocating for the highest achievable standards of auditing. In addition to the ongoing honor and privilege of heading a world class internal audit function at WHO/PAHO, I have a special interest in creative, humanistic internal auditing, to mitigate the prevailing trend of increasingly algorithmic and checklist-driven audit methodologies. In particular, my interests cover:(i) Traditional (Aristotelian) logic in auditing(ii) The reliability of testimonial knowledge for assessing audit evidence(iii) The importance to auditing of humanism, creativity, and moral agency (iv) The development and unique characteristics of auditing in India (based on the Vedic inheritance and the Arthashastra, and on the "astik" traditions of epistemology)(v) Bribery - its nature, its damaging effects on institutional integrity, and the challenges of both prevention and detection I earned a doctorate from the University of Liverpool, with a thesis addressing the conceptual basis of internal auditing and ethical evaluations of bribery. My latest book “The Auditor's Companion: Concepts and Terms from A to Z" (Georgetown University Press, June 2024) is a dictionary of auditing containing clarifying as well as lexical definitions. My next book, "The Closing of the Auditor's Mind?" (Routledge/CRC Press, forthcoming in late 2024) is an attempt to assess the adaptability of internal auditing to new challenges, including radical redistributions of patterns of accountability and social trust.